Resources

The ACA, like any professional qualification, doesn't give you all the information you will require for the rest of your career. It is a stepping stone, that equips you with tools seek out new information, and the skills to understand it.  The application of that knowledge is where professional judgement can be demonstrated.

I have included below a section of links which I use on a day-to-day basis.

Accounting standards

• Full PDF of the Charity SORP (FRS 102)
• Factsheet 1: Mapping SORP 2005 into the Charities SORP (FRS 102), from the Office of the Scottish Charity Regulator
• Factsheet 2: Highlighting the major changes between SORP 2005 and the Charities SORP (FRS 102), from the Office of the Scottish Charity Regulator  

Government specific accounting

• HM Treasury's, Financial Reporting Manual (FReM) 2014-15, this explains the detailed application of IFRS to UK Government bodies. The page also contains pro-forma account templates 
• HM Treasury's, Consolidated budgeting guidance 2014-15, explains how the parliamentary budgeting framework and its application to supply-funded UK Government bodies. Covers concepts such as Resource and Capital Departmental Expenditure Limits (DEL) and Annually Managed Expenditure (AME)